Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 11TH DAY OF JULY 2013 20TH ASHADHA, 1935 WP(C).No. 16672 of 2013 (H) ---------------------------- PETITIONER(S): -------------------------- M/S.FIESTA BALLOONS PVT LTD CC NO. 31/811B KUDILIL HOUSE, PONNURUNNI, VYTTILA COCHIN ”
019. REPRESENTED BY ITS MANAGING DIRECTOR SRI. KISHORE KUMAR MURALIDHARAN. BY ADVS.SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE, TRIPUNITHURA COCHIN -682 306.
2. COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM ”
001. R BY GOVERNMENT PLEADER SMT. SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-07- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16672 of 2013 (H) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1- TRUE COPY OF THE ANNUAL E-TURN DATED 23 05/2011 FOR THE YEAR 2010 11 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT-P2- TRUE COPY OF THE LETTER DATED 10 08/2012, SUBMITTED ALONG WITH 8 NOS. C FORM DECLARATIONS PERTAINING TO THE YEAR 2010 11, SUBMITTED BEFORE THE IST RESPONDENT. EXHIBIT-P2(A)-TRUE COPY OF THE ACKNOWLEDGMENT ISSUED TO THE PETITIONER, BY THE IST RESPONDENT ON 16/08/2012 FOR THE RECEIPT OF EXT.P2 EXHIBIT-P3- TRUE COPY OF THE LETTER DATED 26 09/2012, SUBMITTED ALONG WITH 7 NOS. OF C FORM DECLARATIONS PERTAINING TO THE YEAR 2010 2011 SUBMITTED BEFORE THE IST RESPONDENT. EXHIBIT-P3(A)-TRUE COPY OF THE ACKNOWLEDGMENT ISSUED TO THE PETITIONER BY THE IST RESPONDENT ON 27/09/2012, FOR THE RECEIPT OF EXHIBIT-P3. EXHIBIT-P4- TRUE COPY OF THE COMBINED NOTICE DATED 06 12/2013, U/S 6 (5) TO THE CENTRAL SALES TAX RULES PROPOSING ASSESSMENT FOR 2010.2011AND 2011-12 ISSUED TO THE PETITIONER ON 14/02/2012 BY THE 1ST RESPONDENT, AS IF NO C FORMS RECEIVED FOR THOSE YEARS. EXHIBIT-P5- TRUE COPY OF THE NOTICE DATED 15 02/2013 U/S 6 (5) TO CENTRAL SALES TAX RULES PROPOSING ASSESSMENT FOR 2010-11, ISSUED TO THE PETITIONER ON 26/02/2013, BY THE IST RESPONDENT, AS IF NO C FORMS, WITHOUT CONSIDERING EXHIBIT-P2 AND P3 LETTER AND C FORMS ALREADY SUBMITTED. EXHIBIT-P6- TRUE COPY OF THE LETER DATED 26 02/2013, SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT ALONG WIHT ONE C FORM DECLARATION PERTAINING TO THE YEAR 2010 11. EXHIBIT-P6(A)-TRUE COPY OF THE ACKNOWLEDGMENT ISSUED TO THE PETITIONER, BY THE IST RESPONDENT, IN LOCAL DELIVERY BOOK ON 26/02/2013, FOR THE RECEIPT AND C FORM. EXHIBIT-P7- TRUE COPY OF THE ASSESSMENT ORDER DATED 25 05/2013 SERVED TO THE PETITIONE ON 14/06/2013 BY THE IST RESPONDENT WITHOUT CONSIDERING ANY C FORMS AND REPLY FILED, STATING THAT NO RESPONSE MADE TO THE NOTICE. RESPONDENT(S)' EXHIBITS NIL --------------------------------------- TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J.
= = = = = = = = = = = W.P.(C) No.16672 of 2013 = = = = = = = = = = = == = = = = Dated this the 11th day of July, 2013 JUDGMENT
It is fairly conceded that by all that the entire 'C' forms produced before the predecessor officer was not brought to the notice of the successor officer in passing Ext.P7 order of assessment.
2. I therefore quash Ext.P7 order of assessment and remit the matter to the first respondent before whom the petitioner shall appear positively n 18-7-2013 at 11 am. Any other 'C' forms available with the petitioner shall also be produced before the first respondent on that day and the proceedings finalised within a period of one month therefrom. Needless to say that the first respondent shall consider Exts.P2, P3 and P6 relied on by the petitioner in the exercise.
3. The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH smm JUDGE 2 smm